SMT .ASHARANI,MUKTSAR vs. THE INCOME TAX OFFICER, MUKTSAR

At the outset, during the course of hearing, submitted an application for condonation of delay along with affidavit and submitted that assessee-Smt. Asha Rani has expired on 10.11.2013 and he produced evidence in this regard, therefore, the appeal of the assessee has been barred by limitation.

On perusal of the appeal record of the Tribunal, we find that the application for condonation of delay was filed on 28.01.2017 and the appeal was filed before the Tribunal on 30.01.2017. It is also found Form No.36 filed before the Tribunal has been signed by the assessee on 12.04.2016.

On further perusal of the order of CIT(A), we also noted that the CIT(A) has passed order on 27.08.2014, which is much after the death of assessee-Smt. Asha Rani (i.e. 10.11.2013) and this fact was also not brought on record by the assessee during the course of proceedings before him. Therefore, as per our considered opinion, the order passed by the CIT(A) is treated as defect due to the fault on the part of the assessee. Before the Tribunal, the assessee has filed Form No.36 in the capacity of legal heir of assessee putting the name of Shri Hari Singh. Therefore, at this stage, the second appeal filed before us is not maintainable. Accordingly, we dismiss the appeal of the assessee and direct the assessee to file an application before the CIT(A) for correction in the name of assessee mentioned in the cause title of the CIT(A)’s order by bringing proper legal heirs on record. The assessee is also at liberty to file appeal before the Tribunal after getting the corrected the name of assessee by substituting the proper legal heirs of the assessee. It is also clarified that other part of the order of CIT(A) would remain unchanged.